Câu 13: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

A compliance engagement is underway, and management of the activity under review has asked the internal auditor to provide regular status updates and information regarding preliminary observations before the engagement is complete. Which of the following would be the internal auditor’s most appropriate response?

1. A. The auditor should accommodate the request for information and brief management on significant preliminary observations as they develop. — đáp án hiện tại
2. B. The auditor should advise management that the requested information cannot be communicated until the engagement is complete and the results undergo a quality check by the engagement supervisor.
3. C. The auditor should share the requested information but clearly communicate that it is not appropriate for him to correct any observations based on further information that may be provided by management.
4. D. The auditor should partially accommodate the request explaining that he can provide status updates regarding the engagement procedures and timeline, but he is unable to provide information regarding preliminary observations.